Lodgers Tax

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 Information about Lodgers' Tax
Under the authority of City Code 3-2C, the city has established a lodgers' tax paid by persons using commercial lodging accommodations. Lodger's tax provides revenues for the purposes of:

  • advertising, publicizing, and promoting facilities, tourist attractions; and
  • acquisition, construction, and maintenance of certain facilities related to tourism.
In the City of Gallup, the Lodgers Tax is executed the Tourism and Marketing department and through awarding of Grant Funds to qualified applicants. The tax is administered in compliance with the New Mexico Department of Finance Administration rules, but for the convenience of Grant Applicants, a handbook was created to assist with interpreting the NMDFA's rules for the administration of the Tax. That information can be found below.

Lodging operators are required to report lodging receipts by the twenty-fifth day of each month on city-approved forms for the preceding calendar month, and to remit payment of the amounts due. The tax rate is 5% on the gross taxable amount paid for lodging. See the Lodger's Tax Ordinance for information on exemptions.
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State Statute
City Ordinance

2017-2018 Deadlines

For best consideration for an Advertising/Promotions Grant from the Lodgers' Tax Fund submit applications by the following quarterly dates:

For events between July 1, 2017 and June 30, 2018 best consideration for funding submit by the following dates. Applications for events before July 1, 2017 are no longer under consideration.

April 14, 2017

July 14, 2017

October 13, 2017

January 12, 2018

March 16, 2018

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